ESI Filing Deadline on 11th November: File Your Challans Now

Last Updated at: Dec 22, 2020
ESI Filing
Formal sector workers registered under the ESI scheme will receive Covid-19-related unemployment cash allowance within 15 days of filing the claim. The ESI Corporation announced this on 16th September 2020 while launching the Atal Beemit Vyakti Kalyan Yojana (ABVKY), for workers affected by the Covid-19 pandemic. The payment shall be made in the bank account of the insured person within 15 days from the receipt of the claim. Aadhaar shall be used for identification.


The Employees’ Provident Fund Organisation (EPFO) has fixed the date of ESI filing Challan on 11th November for contributions made in October 2020. If you want to avoid penalty and interest liability, file your challans now! Industry experts say that they are not expecting any more waivers of interest and penal provisions against non/delayed filing. If you remember, the EPFO extended the challan filing date for employers for a month during the lockdown period. Employers were given the relief to file the challan for March 2020 by 15th May, instead of the regular deadline of 15th April. Thus, the employers who disburse wages for March 2020 not only got a welcome extension for payment of EPF dues; but they could avoid penalty and interest if they remitted till 15th May. 

file your ESI Returns

Further, in a notification dated 1st July 2020, the EPFO provided another relief to the employers troubled by the COVID-19 disruption. The employers were allowed to file ESI return by 15th July for contributions during the period 1st October 2019- 31st March 2020. 

What are the consequences of late payment/non-payment of ESI contribution?

ESI rules say that for all employees earning Up to Rs 15000 per month, the employer must contribute 4.75% and the employee must contribute 1.75% to the ESI. The employer is entrusting to deduct the amount from his employees’ wages as an employee contribution to EPF. Therefore, the employer is responsible to deposit the contribution timely with the ESI. Delayed or late payment of employee contribution amounts to criminal breach of trust. It is punishable under IPC (Indian Penal Code) 406 and 409. This is also an offence under section 85 (b-g) of the ESI Act. Such delayed, falsifying or non-payment may attract imprisonment up to 2 years along with a fine up to Rs 5000. 

An employer failing to remit the contribution on or before the due date shall be liable to pay an interest @ 12 % per annum, against every day of such delay. 

File your ESI returns on time

The ESIC is not just another Government organization. It is more of a social system that designs to ensure socio-economic security to the workers and their families. The system aims to protect the workers from any unfortunate circumstances. Therefore, as a responsible employer, you should file your ESI returns on time and contribute to the ongoing nation-building initiative.